- Tytuł:
-
Nowe podejście do planowania operacyjnego. Charakterystyka koncepcji beyond budgeting i SOFP
The new approach to operational planning. The lowdown on beyond budgeting concept and sales, operational and financial planning (SOFP) - Autorzy:
- Kowalewski, Marcin
- Powiązania:
- https://bibliotekanauki.pl/articles/419927.pdf
- Data publikacji:
- 2016
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
operational planning
budgeting
beyond budgeting
Sales
Operational and Financial Planning (SOFP)
lean management - Opis:
- For many years organizations have been using traditional budgeting for operational planning. Since the 1990s researchers and managers have been announcing their dissatisfaction with budgeting because the traditional approach to budgeting is in opinion of critics too expensive, not aligned with the strategy, inflexible, cumbersome and out of kilter with new management systems. There is a new approach to operational planning that emphasizes the role of adaptation, flexibility, fast respond to market signals and continous help with transformation. There is an analysis of two breakthrough concepts of operational planning: Sales, Operational and Financial Planning (SOFP) and Beyond Budgeting.
- Źródło:
-
Nauki o Zarządzaniu; 2016, 1(26); 91-99
2080-6000 - Pojawia się w:
- Nauki o Zarządzaniu
- Dostawca treści:
- Biblioteka Nauki
Artykuł